23) A financial statement review conducted in compliance with SSARS emphasizes five activities, one of which is to “perform analytical procedures.” State the other four. 24) Discuss each of the three types of compilation reports and the circumstances in which each should be used. 25) Draft a report that would be appropriate when an independent accountant has performed a compilation of financial statements with disclosures in accordance with GAAP. 26) Discuss the five SSARS requirements that must be met when an accountant is performing a compilation of financial statements.
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